South Carolina

License Renewal Deadline:

1/31 annually

CPE Reporting Period:

1/1 to 12/31 annually

Total CPE Hours Required:

40 hours

Ethics Requirements:

2 hours annually

Credit Limitations:

• Instruction (University/College): Credit is equal to 2x presentation. No credit for preparation. Repeat instruction of the same course is only accepted if material is substantially changed.
• Instruction University/College:Credit is equal to 10 hours per 3 semester hours (or prorated equivalent) taught. Repeat instruction of a university/college course is only accepted if repeated more than 2 years later.
• Partial Credit: One tenth (.2) credits are accepted after first hour.
• University/College 1 semester hour equals 15 CPE hours; 1 quarter hour equals 10 CPE hours.

Delivery Method Limitations

Blended Learning: Not Accepted
Nano Learning: Limited to 4 credits per reporting period

Other Subject Area Requirements:

None

Other State Policies:

• Carryover: Excess credit hours, not exceeding 20, may be applied as if completed during the immediately preceding calendar year.
• NOTE: No carryover is allowed from a year in which continuing professional education was not required.
• Daily Maximum: No more than 12 hours of CPE can be earned in a calendar day.
• CPE Reciprocity:: Out-of-state CPAs may meet South Carolina’s CPE requirements by meeting CPE requirements of their Principal Place of Business. The principal place of business must have an ethics requirement.